Documentary and accounting for the receipt of materials. Documentary registration of materials receipt - accounting for the receipt of materials

The order and timing of the acceptance of materials by quantity and quality are set by special regulatory documents. Acceptance and posting of incoming materials and containers is issued by relevant warehouses, by compiling acquisitions (typical inter-sectoral form No.M-4 approved by the Resolution of the State Statistics Committee of Russia from 30.10.97. No. 71a), in the absence of discrepancies between the supplier data and the actual data.

The arrival of several goods from the same supplier several times during the day, it is allowed to draw up one parish warrant in general per day. In this case, each individual acceptance of the material during this day records are made on the turnover of the order, which at the end of the day are calculated and the general result is recorded in the acquisition order.

Instead of the parish warrant, the acceptance and postalization of materials can be issued with an affilution on the Supplier's document (invoice, invoice) of the stamp, in the prints of which contains the same details as in the acquisition order. In this case, the details of the specified stamp are filled, and the next number of the at-track order is placed. Such a stamp is equated to the parish order.

During the carriage of goods by road, the reception of incoming materials is carried out on the basis of the commodity and transport invoice obtained from the shipper (in the absence of discrepancies between the data overhead and actual data).

When establishing the inconsistency of the materials received by the assortment, quantity and quality specified by the supplier's documents, as well as in cases where the quality of materials does not comply with the requirements (dents, scratches, breakdown, battle, flow of liquid materials, etc.), acceptance of the Commission, which makes it an act of acceptance of materials.

In case of compilation reception Act The receipt order is not issued.

A receiving act about acceptance serves as a basis for complaints and claims to the supplier and (or) transport organization.

Materials must come in the appropriate units of measurement (weight, voluminous, linear, units). For these units of measurement, an account price is set.

Materials enroll in one unit of measurement (for example, by weight), and the warehouse is released on another (for example, the piece), gaining and leave is reflected in the primary documents, in warehouse cards and relevant accounting registers simultaneously in two units of measurement. At the same time, the number in a unit of measurement specified in the supplier's documents is recorded, then in brackets - the number in units of measurement, by which the material will be released from the warehouse.

If a larger (small) unit of measure (tona) is specified in the supplier's settlement documents (tona) than is customary in the organization (kilogram), such materials come in the unit of measurement that is adopted in the organization.

If you direct the materials directly into the organization's divisions, bypassing the warehouse, such lots of materials are recorded in accounting as admitted to the warehouse and transferred to the organization's division. In the receipt and expenditure documents of the warehouse and receipt documents of the unit, a mark is made that materials are obtained from the supplier and issued by the unit without the import of them to the warehouse (transit).

Materials that can be transported directly to the organization's divisions should be issued by a management document by the Organization.

Reception acts and parish orders should be drawn up on the day of receipt of the relevant materials on the warehouse in terms, but not later deadlinesestablished by regulatory acts for accepting incoming cargo.

Materials entering responsible storage are recorded by the warehouse in a special book (card) in a special book (card), stored in a warehouse separately and cannot be spent.

If the materials are accepted for responsible storage, refer to Art. 225. Civil Code Russian Federation To inconsolable things and are perishable or costs for their storage are incommensurable, compared to their value, the organization can use the specified materials in production purposes or sell. At the same time, these materials are attached to the organization at market value.

Revenue from the sale of these materials whether their market value when using materials for their own needs of the organization, reduced by the amount of costs for their storage, sale and other similar costs, is subject to return of the owner of materials.

The organization must establish control over the flow of materials, as well as the production of settlements with suppliers and buyers. Control over the timely postage of arriving goods is carried out according to the decision of the head of the organization by the relevant units, that is, the accounting service, supply service or officials.

Buying materials by accountable persons of the organization is subject to delivery to the warehouse. The arrival of materials is carried out in the general order on the basis of justification documents confirming the purchase (accounts and checks of stores,

receipt to the acquisition order - when buying from another organization for cash, the act or certificate of purchase in the market or in the population), which are applied to the advance report of the accountable person.

The delivery by departments to the warehouse of materials is issued for the internal movement of materials in cases when:

The return of the organization's units to the warehouse or shop storeroom is carried out;

products manufactured by the units of the organization are used for internal consumption in the organization or for further processing.

The waste generated during the product, as well as the transfer of marriage;

The materials obtained from the liquidation (disassembly) of fixed assets are carried out.

Operations for the transfer of materials from one unit to another are also drawn up by overhead on the internal movement of materials.

The cost of the materials remaining at the end of the month in the way or not exported from the warehouses of suppliers, at the end of the month is reflected in accounting for DT.10 "Materials" CT.60 "Calculations with suppliers and contractors" (without posting these values \u200b\u200bto the warehouse). Next month, this entry is reversed.

The value-added tax is accrued in the acquisition of materials, is taken into account in the account of the "value added tax on acquired values" simultaneously with the postponement of received materials. Tax prices are not included in the actual cost of materials and their accounts.

In cases where in primary accounting documents (invoice, invoice, arrival-cash orders, acts of work performed) confirming the value of acquired material resources, the amount of tax is not allocated, then in the calculated documents (orders, instructions, instructions, registers of checks and the registers for receiving funds from the letter of credit) the calculation of its settlement means is not produced. The cost of material resources acquired in such cases, including tax alleged on them, is taken into account in general on accounting accounts for logistical reserves.

Documentation of the receipt of materials depends on the sources of their production - from suppliers, from accountable persons who acquire them for cash, from their production (waste), from the posting of excessive to the inventory.

All materials coming from the part in the warehouse of the company are a customer order. In the event that the amount and quality of the materials received corresponds to the data specified in the Supplier's documents, the acceptance is allowed to execute a stamp (with the details of the parish order) on the Supplier's support documents. When the supplier's account data discrepancies and actually received materials are drawn up with an act of acceptance of materials. In drawing up the act, a representative of the Supplier must participate, his trustee or a representative of a third-party organization (expert). Without this, possible claims to the supplier are not accepted. Materials coming from their workshops are issued to the internal movement.

In all arrival documents, it is indicated from whom the material received, to which warehouse, the nomenclature number, the name, number, the price, the amount of the materials received, who passed and who accepted the date and number of the document.

From the warehouse, the materials are released into production for the manufacture of products, in processing to other enterprises, to implement the side, for gratuitous transmission other enterprises, for internal movement to other warehouses. The main type of consumption of materials is vacation for the production of products. The vacation of the materials of the systematic consumer is drawn up by limit fence cards. They are written out by the supply department for one or more names of materials used on the production of one type of product from a single warehouse. The limit card is issued for 10-15 days or a month in two copies (the first is stored in the warehouse, the second - in the recipient's workshop). Upon receipt of the material, the shop sprises in the warehouse map, and the storekeeper is in the map of the workshop, which confirms vacation and control.

Materials consumed irregularly decorated with requirements. Requirements are also drawn up vacation materials for replacement, as well as ultimarized leave.

Vacation of materials to the side is issued by the invoice or order-invoice. When exporting materials by motor vehicles, a trading invoice of a typical form is drawn up.

The expenditure documents indicate the nomenclature number, the number of the warehouse of materials, through whom the material is released, for which purposes (type of products, the cost of the cost), the recipient shop, the amount (requested and released).

The warehouse contains quantitative varieties of materials. For this, bookkeeping opens a card of warehouse accounting for each nomenclature material number. Cards are registered in a special registry. The card indicates the warehouse number, place of storage, material characteristics, stock standards and material movement data. At the end of the month, the storekeeper transfers the remains of the cards into the statement of the remnants of materials in the warehouse.

The accountant of the material department of accounting regularly checks the correctness of entries in warehouse accounting cards and confirms this with his signature in the last graph of the card. At the same time the storekeeper gives up, and the accountant takes the receiving-expenditure documents for materials, registers are drawn up for each warehouse. According to the registers and attached primary documents, accounting is the accumulative statements on the arrival and consumption of material for the month.

The shortage and damage identified at the acceptance of the materials received to the organization are taken into account in the following order:

1) the amount of shortage and damage within the norm natural decrease Determined by multiplying the amount of missing or spoiled materials at the contractual supplier. Other amounts, including transportation costs and value added tax relating to them, are not taken into account. The amount of shortcomings and damage is written off from the loan account of the calculation in correspondence with the debit of the non-nutity and loss account from the damage. At the same time, the missing or spoiled materials are written off from the account "" shortages and loss from damage from valuables "" and relate to transport and procurement costs or on the accounts of deviations in the value of material reserves.

If spoiled materials can be used in the organization or sold (with a markdown), they come at the prices of possible sale. At the same time, the amount of damage losses decreases at the same time.

1) The shortage and damage of materials in excess of natural liability are taken into account by actual cost.

For registration of materials on quality, quantity, mass and completeness in accordance with the rules of acceptance and the terms of the contract, an act of acceptance of goods is applied. This is a unified form of Torg-1. Act is compiled by members reception Commissionauthorized on this by the head of the organization.
The receipt of materials on the warehouse is issued by the receiving and other documents, acts, specifications and other documents that are usually discharged in two copies, one of them is intended for delivery, and the other remains in stock. The products received a warehouse accounting card. A vacation from a warehouse is issued by an order order, which consists of two parts: an order for leave and an invoice, written out in two copies and a relevant basis for debiting products from a warehouse. Primary accounting documentation for product accounting, commodity values \u200b\u200bin storage places has unified forms that are approved by the State Statistics Committee of the Russian Federation.

So, you purchased materials. What documents it is necessary to get from the supplier, and what to arrange yourself?
Firstly, any delivery of materials acquired both by cashless payments and for cash is accompanied by a commodity invoice (form No. TORG-12). Commodity invoice is compiled by the supplier in two copies, and in the case when the shipper and supplier - different legal entities, then in three copies.
One copy remains from the supplier, the shipper, one copy of the commodity invoice is transmitted to the buying organization and is the basis for the postponement of these values.
Documents must contain the following mandatory details: document name (form), form code; the date of compilation; maintenance of the economic operation; meters of economic operation (in physical and monetary terms); Name of posts responsible for the commission of the economic operation and the correctness of its design, personal signatures and their decoding.
If at the acceptance of the materials, the discrepancy in the amount or quality compared with the data of the supplier's accompanying documents is drawn up with an act of established discrepancy in quantity and quality in the acceptance of goods. This is a unified form. In case of acceptance of imported materials, an act is drawn up in the form of the number of Torg-3, with the acceptance of materials of domestic production - the act of the form number of Torg-2. The act in the form of the number of Torg-2 is drawn up in four copies, in the form of № TORG-3 - in five copies. The executive acts are a legal basis for the claim to the provider, the sender.
Acts on the acceptance of materials in terms of quantity are prepared in accordance with the actual presence of materials by the data contained in transport, accompanying or settlement documents, and when they are accepting them in quality and completeness, the requirements for the quality of materials provided for in the contract or contract.
Acts are compiled according to the results of acceptance by members of the Commission and an expert of the Organization, which is entrusted by the expert
tiza, with the participation of representatives of the organizations of the supplier and the recipient or the representative of the recipient's organization with the participation of the competent representative of the uninterested organization.
Acts are compiled separately for each supplier for each batch of materials received by one transport document.
Commodity and material values \u200b\u200b(materials) for which discrepancies are not established in terms of quantity and in quality, the acts are not listed, as the mark at the end of the act of the following content is made: "For the rest of the commodity and material values \u200b\u200bthere are no discrepancies."
In the context of automation of accounting, the props of primary documents can be fixed as codes.
Records in primary documents should be carried out ink ballpoint pen, using typewriters, mechanization tools and other means that ensure the safety of these records for the time set to storage in the archive.
Free lines in primary documents are subject to mandatory dashboard.
In addition to the commodity invoice within five days after the shipment of the goods, this case Materials, the supplier is obliged to write an invoice. The invoice is written in two copies, one of which remains from the supplier, is registered in the log of issued invoices. The buyer at the invoice received invoice is recorded in the case of invoice registration log. In the future, the received invoice is entered by the buyer in the shopping book.
The invoice also has a unified form and must contain all the details designated in it. In addition, pay attention to the sequence of the columns in the invoice. Appearance this document Quite often changes, but its content and even the sequence of details must remain unchanged, otherwise the invoice will lose force.
As a rule, in the future acquired materials move along various structural units of the organization (for example, from the central warehouse to store warehouses). For registration of this economic operation, an overhead is applied to the internal movement, the transfer of goods, containers, materials. This is a unified form - № TORG-13.

Compiled in two copies of a materially responsible person structural unitpassing commodity and material values. The first copy is served by the subdivision to the basis for the write-off of inventory-material values, and the second instance is a receiving unit for the acquisition of values.
The completed document signs financially responsible persons and surrender to the accounting department for taking into account the movement of motor vehicles.

Material reserves come from suppliers, accountable persons who have purchased materials in cash settlement, from the write-off of the fundamental funds that have come into disrepair.

The materials entering the organization are issued by accounting documents in the following order.

Together with the shipment of products, the supplier sends settlement and other accompanying documents to the buyer - a payment request (in two copies - one directly to the buyer, the other - through the bank), commodity overheads, receipt to the railway invoice, etc.

Estimated and other documents related to the receipt of materials enter the accounting department, where they check the correctness of their design and after that transfer the responsible contractor.

In the supply department of the incoming documents, the compliance of the volume, range, delivery time, prices, quality of materials is carried out by contractual conditions. As a result of such an inspection, on the very calculation or other document makes a mark on a full or partial acceptance (harmony for payment). In addition, the supply department monitors the flow of goods and their wanted list. For this purpose, the journal of income cargo is conducted in the supply department. It indicates: registration number, date of record, name of the supplier, date and number of the transport document, number, date and amount of the account, the generation of the cargo, the number and date of the parish or an act of acceptance of the search request for the search for cargo. The notes make a mark on the payment of the account or the disclaimer of the acceptance. Verified payment requirements from the supply department are transferred to the accounting department, and the receipts of transport organizations - an expeditionary for obtaining and delivering materials.

The freight forwarder accepts arrived materials on the number of places and mass. If they are found in the signs of doubt about the safety of cargo, it may require the transport organization of cargo inspection. In the event of a deficiency of the shortage of places or mass, damage to the container, the deterioration of materials is a commercial act, which serves as the basis for presenting claims to a transport organization or supplier.

To obtain materials from a warehouse of non-resident supplier suppliers, the forwarder issues an outfit and power of attorney, which indicate a list of materials to be obtained. When accepting materials, the forwarder produces not only quantitative, but also a high-quality acceptance.

Adopted loads The freight forwarder delivers to the warehouse of the organization and leases the head of the warehouse that checks the compliance of the amount and quality of the material of the supplier's account data. Materials adopted by the storekeeper are issued by single-coating or multiplocked parish orders. The first of them is only made by one type of material, in the second - write all the materials taken regardless of their quantity. The receipt order signs the head of the warehouse and the forwarder.

Material values \u200b\u200bcome in the appropriate units of measurement (weight, volume, linear, score). If the materials come in one unit, and spent in another, then they are taken into account simultaneously in two units of measurement.

In cases where the quantity and quality of the materials arrived at the warehouse does not correspond to the supplier's account data, the acceptance of the materials produces the Commission and draws out an act of acceptance of materials that serves as a basis for complaints with the Supplier. The Commission invite a representative of the supplier or a representative of an uninterested organization. The act also constitutes the acceptance of the materials received by the Organization without the supplier's account (non-modulated supplies).

If the transportation of materials is carried out by road, then the primary document is used as a primary document, which is a shipper in four copies. The first of them serves as the basis for writing off materials from the shipper; The second is to postpone the materials by the recipient; the third - for settlements with a motor transport organization and is an attachment to the account for the payment of values; The fourth is the basis for the accounting of transport work and is attached to the track leaf. Commodity invoice is used as a receipt document from the buyer in the absence of discrepancies in the number of received goods with the data of the invoice. In the case of such a discrepancy, the acceptance of materials is drawn up on the actual acceptance of materials.

Admission to the warehouse of materials of its own manufacture, production waste, materials remaining from the elimination of fixed assets, etc. It is issued by overheads (requirements) that are discharged in two copies. One of them is the basis for writing off materials from the serve, the second is sent to the recipient and is used as a receipt document.

Accounting faces acquire materials in trade organizations, in other organizations, in the collective farm market or by the population for cash. A document confirming the cost of the acquired materials is a commodity account or an act (certificate) compiled by the accountable person in which it sets out the content of the economic operation with the date, the place of purchase, the name and quantity of materials and the price. The accountable person reflects in the act (certificate) also in the seller's passport details. The act (certificate) is attached to the advance report of the accountable person.